{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,6]],"date-time":"2026-03-06T19:34:33Z","timestamp":1772825673006,"version":"3.50.1"},"reference-count":53,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2019,7,2]],"date-time":"2019-07-02T00:00:00Z","timestamp":1562025600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emeraldinsight.com\/page\/tdm"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JFC"],"published-print":{"date-parts":[[2019,7,2]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>Based on a lens of analysis combining legitimacy and stakeholder theories, this paper aims to explore some factors which influence anti-corruption (AC) reporting in large multinationals from emerging countries.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>An ordinal logistic regression is used to assess the relation between the AC reporting and multinationals\u2019 industrial affiliation, number of countries of operations, membership of the United Nations Global Compact (UNGC) and public ownership. The sample was drawn from the 2016 Transparency International Report \u201cTransparency in Corporate Reporting \u2013 Assessing Emerging Market Multinationals\u201d.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>Evidence suggests that in emerging countries, listed multinationals, which operate in a large number of countries or are members of the UNGC, present significant levels of AC reporting. Unexpectedly, results also suggest that such reporting is not significantly affected by the corruption risk level of the industries to which the multinationals belong. Finally, results suggest that in emerging markets, the dependency for resources may also affect AC reporting.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>This paper contributes to the extant literature, by exploring different determinants of AC reporting, namely, a thus far unexplored one: public vs private ownership. This paper also contributes to the literature by providing insights into the relationships in a specific context: that of emerging countries. Finally, the reliance on the international community for the provision of resources is shown as a factor that potentially affects AC reporting.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/jfc-10-2018-0114","type":"journal-article","created":{"date-parts":[[2019,5,17]],"date-time":"2019-05-17T07:08:55Z","timestamp":1558076935000},"page":"861-873","source":"Crossref","is-referenced-by-count":10,"title":["Anti-corruption reporting in emerging country multinationals"],"prefix":"10.1108","volume":"26","author":[{"given":"Jos\u00e9","family":"Vale","sequence":"first","affiliation":[]},{"given":"Manuel Castelo","family":"Branco","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2019080809020403100_ref001","article-title":"How corporate social responsibility helps MNEs to improve their reputation. 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